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ELE_SR (Sustainability Standards)

Total questions: 5

Worksheet time: 2mins

Name
Class
Date
1.

Which of the following is NOT a key reporting requirement under the Global Reporting Initiative (GRI)?

a)

Universal

b)

Performance Standards

c)

Sector Standards

d)

Topic Standards

2.

Target audience is the broader range of stakeholders

a)

SASB

b)

GRI

c)

<IR>

3.

The Task Force on Climate-related Financial Disclosures (TCFD) continues to provide recommendations for companies' climate-related disclosures.

a)

True

b)

False

4.

Who Issues implementation guidance on Philippine sustainability disclosure standards?

a)

Board of Accountancy

b)

Financial and Sustainability Reporting Standards Council

c)

Philippine Sustainability Reporting Committee

5.

IFRS S1 requires organizations to disclose only quantitative information about sustainability-related risks and opportunities, as quantitative data provides more measurable insights.

a)

True

b)

False